Title 26Internal Revenue CodeRelease 119-73not60

§7323 Judicial Action to Enforce Forfeiture

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C— Forfeitures › Part II— PROVISIONS COMMON TO FORFEITURES › § 7323

Last updated Apr 5, 2026|Official source

Summary

Forfeiture cases must be handled as a court case against the property itself in the U.S. District Court where the property was seized. If the bond described in section 7324(3) was signed and the property was returned before formal seizure, the marshal must notify the people who signed the bond about the court case by personal delivery or by public notice the court orders. After that notice, the court has the same authority to decide the matter as if the property had been officially seized. The court can also require payment of the costs of any seizure made before court papers were issued.

Full Legal Text

Title 26, §7323

Internal Revenue Code — Source: USLM XML via OLRC

(a)The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the United States District Court for the district where such seizure is made.
(b)In case bond as provided in section 7324(3) shall have been executed and the property returned before seizure thereof by virtue of process in the proceedings in rem authorized in subsection (a) of this section, the marshal shall give notice of pendency of proceedings in court to the parties executing said bond, by personal service or publication, and in such manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid.
(c)The cost of seizure made before process issues shall be taxable by the court.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7323

Title 26Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60